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This study aims to investigate the public deficit issue by contrasting conventional and Islamic views encompassing the paradigm, technical base, orientation and consequence detailed in nine discussions, which are rarely investigated in the research. There is a predisposition that contemporary Muslim scholars discuss the public deficit as well as the private sector perspective, which is used in the conventional conception, without riba as a primary feature.

The paper develops a comparative approach that derives two perspectives from the available literature using the qualitative method under the critical thinking method. It was drawn up in detail on how the paradigm and its related budgeting process contribute to public deficits, mainly in government institutions.

The paper reveals a prominent difference in public deficit in the Islamic view from a conventional perspective. From 9 points of comparison, the analysis covers 18 discussion that differentiates between private and public area criticism seems to overlap. The foundation giving a unique perspective in Islam toward public deficit is the concept of ownership that differs from capitalism, mainly the function of public spending is to distribute the wealth among people not for economic growth. The Islamic Government spent for public purposes based on cash-basis budgeting. The budgeting system in Islamic public spending is founded on treasure availability.

The paper uses a qualitative method that cannot empirically snapshot the actual or factual condition, in which subjectivity plays a plausible role. Furthermore, there is no actual sample (best practices) of the concept to be examined.

The research encompasses overlap between Islamic and conventional perspectives, including public and private issues regarding public deficits. The main beneficiary of the paper is a policymaker, including academicians or practitioners who are appropriate to use the concept in their circumstances.

The study is a pioneering study in public deficit comprehensively comparing conventional and Islamic perspectives and drawing up conceptual and technical aspects.

This study aims to investigate the intricate relationship between corruption and the credit costs faced by small and medium-sized enterprises (SMEs) in OECD countries, a critical yet underexplored area in financial crime research. The primary aim is to dissect and understand how corruption impacts SMEs’ access to credit, highlighting a significant yet overlooked aspect of financial crime. This research seeks to fill a gap in the literature by providing empirical insights into the economic consequences of corruption, specifically on SMEs financing.

This study used secondary panel data from the World Bank and OECD databases. The data covered the period 2007–2020 for 25 OECD countries. This study used interest rate for SMEs loans as a dependent variable and GDP per capita, inflation and corruption index as independent variables. This study used the panel autoregressive distributed lag (ARDL) model to examine the relationship between variables.

The empirical findings derived from Panel ARDL postulate an intriguing dichotomy in the effects of GDP per capita, inflation rate and corruption on interest rates in both the short and long run. It was discerned that an increase in GDP per capita and inflation rate correlates with a decrement in interest rates in the long run, suggesting a potential compromise by central banks between controlling inflation and fostering economic growth.

This paper makes a novel contribution to the field of financial crime by illuminating the often-overlooked economic dimensions of corruption in the context of SMEs financing. It provides a unique perspective on the ripple effects of corrupt practices in credit markets, enriching the academic discourse and informing practical approaches to combating financial crime.

This paper aims to explain and demonstrate how the Repertory Grid Technique (RGT) and Honey’s Content Analysis (HCA) can make new contributions to the field of Operations and Supply Chain Management (OSCM). The proposition involves integrating these complementary analyses to fortify the rigor of qualitative research and establish robust data analysis protocols to identify the main attributes of interviewees regarding a phenomenon while understanding in their perspective how these attributes impact the desired analysis outcome.

This study uses examples with rich empirical data from 40 interviewees across two organizations. The examples use a protocol that allows the grouping of meanings from different knowledgeable individuals and capturing relevant constructs related to an outcome.

The combination of RGT and HCA permits researchers to effectively identify and analyze the constructs individuals and groups utilize to comprehend the subject matter under investigation. Consequently, these techniques present a structured means to conduct grounded theory investigations and interpretive research, thereby enabling the iterative development of the preliminary conceptual models necessary for OSCM field advancement.

We present two examples in which the protocol is applied to the field of OSCM. These examples illustrate that the techniques provide valuable opportunities for OSCM research, particularly for addressing the limitations related to sample size. Ultimately, RGT and HCA complement quantitative methodologies by uncovering nuanced variations and micro-foundations within firm- and network-level phenomena, offering insights essential for advancing our understanding of OSCM dynamics in specific contexts.

This study aims to discuss the behavioral economics and Islamic economic joint criticisms against the conceptual and economic political view of the mainstream.

The purpose of this study is to examine the effectiveness of mainstream economic policies in addressing unemployment. Furthermore, it critically assesses the mainstream perspective on unemployment within the contexts of Islamic economics and behavioral economics, separately. The commonalities and disparities between the approaches of Islamic economics and behavioral economics regarding unemployment are evaluated. Subsequently, the conventional viewpoint on unemployment is scrutinized from the combined standpoint of Islamic economics and behavioral economics. This article employs a theoretical approach to address these concerns.

Although there are some differences, the recommendations and values of Islamic Economics and behavioral economics in the context of unemployment are almost the same. And, more importantly, both approaches are similar in their emphasis on the ineffectiveness and distance from human values of mainstream economic policies.

This article is the first to examine unemployment from the joint perspectives of Islamic economics and behavioral economics. It is also the first article to criticize the mainstream view of unemployment from the common framework of these two approaches.

This empirical research aims to provide organisations with useful information on how teleworking has affected employee commuting, allowing organisations to adapt working conditions to the new social context. This research sets out to provide evidence on the behaviour of teleworkers in terms of the mode of transport chosen when commuting to work physically.

This research is based on a survey conducted in Madrid based on a theoretical approach grounded in the theory of planned behaviour (TPB) and discrete choice models. Exploratory factor analysis (EFA) and discriminant analysis have been used to determine the variables that influence the mode of transport chosen by teleworkers when commuting in person.

The results indicate the prevalence of private car use by teleworkers when working at the office, finding that attitudes and satisfaction with modes of transport significantly influence their choice. The characteristics and frequency of teleworking, however, are not significant, which indicates that teleworkers attach greater importance to their preferred mode of transport, regardless of the disadvantages.

This research provides empirical evidence using an inductive approach to understand the challenges that organisations are facing with regard to teleworking since commuting behaviour has changed for teleworkers. This requires organisations to give significant reconsideration to the issue of commuting as an important component of working time that could condition employee satisfaction and, therefore, the retention or recruitment of talent. Furthermore, residence and mobility changes afford organisations better access for recruitment, notwithstanding urban planning implications.

This research designed, optimized and tested a context-specific scale to evaluate public sector employees' pension choices.

The authors developed the scale using a comprehensive process of interviews and focus groups with experts across academia and finance. The authors used the refined scale to collect data from 564 faculty members in public sector universities following a multistage systematic cluster sampling technique. The findings revealed diversity in choice across different socio-economic and demographic variables.

The results revealed that items related to the defined benefit pension system explain most of the data variance and are preferred widely. This is followed by a preference for monetizing pension benefits and a defined contribution system. These findings indicated the need for flexible pension plans.

Therefore, the progressive movement towards monetization and the shift from defined benefit to a defined contribution pension system due to economic pressures must be accurately calculated and introduced where it is suitable.

Although the theory of introducing a defined contribution pension system and monetization system is appealing, its practical implementation may not be encouraging for all employees.

When financial statements are public, the choice between alternative reporting regimes constitutes a signal that addresses external stakeholders. Generally, the choice of more complex regimes acts as a complement of firms' transparency. However, in the absence of audits, opportunistic behaviors could be incentivized. This study aims to test whether SMEs' choice between alternative accounting regimes is associated with earnings quality.

Drawing on the literature about accounting choices and earnings quality, this study investigates whether the same conclusions are confirmed for SMEs. Using a sample of 4,054 Italian companies and 12,114 observations, it compared four earnings quality proxies of a group of companies that opted for the “Full” rules and those of a subsample of the population of companies that applied the Simplified rules.

The results suggest that the signaling power of accounting rules' choice could lead to wrong conclusions for SMEs. Indeed, a positive relationship emerged (H1) between the choice of the “Full” rules and income smoothing behaviors, while the same choice appears to reduce the probability to disclose SPOS. Moreover, the results suggest that opportunistic behaviors are more frequent for firms that have settled in a “non-cooperative” social environment (H2).

This study could foster research on financial reporting quality in private firms.

Comparing the quality of financial statements drawn up according to two alternative accounting regimes could provide useful suggestions for both users and regulators.

The results contribute to the limited literature on the implications of differential reporting. Finally, it enriches the literature about heterogeneity in accounting quality within private firms.

The post-pandemic crisis has reshaped work dynamics across industries, leading to a widespread reliance on technology for remote work and business continuity. Operations have shifted to the digital space, altering job requirements and creating new career opportunities. The expansion of the digital industry has generated numerous career choices. The purpose of this study is to determine the relationships between self-efficacy, social media, career outcome expectations and career choices among fresh graduates in Malaysia amid the pandemic crisis.

Research data were collected from a sample of 318 fresh graduates from both public and private universities in Malaysia. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the data in this study.

The empirical findings revealed significant correlations between self-efficacy, social media usage and career outcome expectations and the career choices of Malaysian fresh graduates.

The present study offers an empirical framework to explain career choices among fresh graduates in Malaysia during the pandemic crisis, based on a review of related literature on careers. This research contributes to the body of knowledge on career choices among Generation Z fresh graduates and provides practical implications for organizations and individual employees. It suggests developing relevant Human Resource Development (HRD) interventions to retain the young workforce within organizations.

This study enriches the existing literature on self-efficacy, social media and career outcome expectations in the context of a pandemic crisis. It offers a new interpretation of how individual and contextual factors impact career choices, shaping the career management attitudes of fresh graduates in the post-pandemic era. The empirical findings also give valuable insights into higher education institutions, organizations and government authorities in Malaysia to develop relevant interventions to assist undergraduate students in their career choice exploration.

This study aims to examine the language choices of outdoor signs and menus in addition to the functions of outdoor signs in restaurants in a Saudi tourist city, Abha. The primary focus is on identifying the extent to which outdoor signs accurately represent the language choices of restaurant menus.

The study developed a conceptual framework for the linguistic landscape (LL) of restaurants. It employed a quantitative approach to collect outdoor signs and menus of 75 sampled restaurants in Abha using online photos and a smartphone camera. Then it analyzed the frequency and percentage of language choices on outdoor signs and menus as well as the extent to which language choices of outdoor signs represent menus.

The findings indicate that more than half (58.66%) of the restaurants employ bilingual signage in both Arabic and English. Other languages like Spanish, French, Chinese and Turkish are sporadically used, with multilingualism observed only in isolated instances. The study also reveals that bi/multilingualism on outdoor signs primarily serves informational purposes, where more than one-third (36%) of the outdoor signs use languages other than Arabic to serve a symbolic function. Regarding menus, Arabic and English dominate, while Turkish appears on one menu. Spanish, French, and Chinese are absent from restaurant menus, indicating linguistic mismatch in terms of language choices.

This study contributes to LL studies of restaurants in tourist cities by showing language choices and functions of outdoor signs and their alignment with menus.

The paper aims to elucidate effective strategies for promoting the adoption of green technology innovation within the private sector, thereby enhancing the value of public–private partnership (PPP) projects during the operational phase.

Utilizing prospect theory, the paper considers the government and the public as external driving forces. It establishes a tripartite evolutionary game model composed of government regulators, the private sector and the public. The paper uses numerical simulations to explore the evolutionary stable equilibrium strategies and the determinants influencing each stakeholder.

The paper demonstrates that government intervention and public participation substantially promote green technology innovation within the private sector. Major influencing factors encompass the intensity of pollution taxation, governmental information disclosure and public attention. However, an optimal threshold exists for environmental publicity and innovation subsidies, as excessive levels might inhibit technological innovation. Furthermore, within government intervention strategies, compensating the public for their participation costs is essential to circumvent the public's “free-rider” tendencies and encourage active public collaboration in PPP project innovation.

By constructing a tripartite evolutionary game model, the paper comprehensively examines the roles of government intervention and public participation in promoting green technology innovation within the private sector, offering fresh perspectives and strategies for the operational phase of PPP projects.